“The frequency response of a digital filter takes place with respect to sampling rate at which the data passes through filter or is played back, in the case of offline processing. That is the digital filter creates the same interrelationships between output samples independent of sample rate; data passing through filter at one sample per second will be modified on a sample by sample basis in exactly the same way as a signal that passes through at one million samples per second. What will be different, however, is the playback rate means in terms of actual physical frequency response of the filter on data. “